STATE EMERGENCY SERVICE ACT 1989 - SECT 24LA
SES contribution is debt payable to State Revenue Commissioner
STATE EMERGENCY SERVICE ACT 1989 - SECT 24LA
SES contribution is debt payable to State Revenue Commissioner
24LA SES contribution is debt payable to State Revenue Commissioner
(1) If the whole or part of a SES contribution payable by a local council is
not paid to the State Revenue Commissioner as required, the unpaid amount is
recoverable by the State Revenue Commissioner as a debt in a court of
competent jurisdiction.
(2) The applied provisions of the Taxation
Administration Act 1996 apply in relation to the SES contribution payable by a
local council under this Act as if Part 5A of this Act were a taxation law and
the contribution were a tax payable by a council under a taxation law.
(b)
sections 50 and 55 (which prohibit the giving of false and misleading
information),
(c) Division 1 (Tax officers), Division 2 (Investigation) and
Division 3 (Secrecy) of Part 9,
(d) sections 114, 115, 116, 118, 119 and 120,
(e) any provisions that are relevant to the interpretation of the above
provisions.
(4) The applied provisions apply to an assessment made by the
State Revenue Commissioner under this Act in the same way as they apply to an
assessment under that Act.